In case of a customs port (other than inland container depot and air freight station) at which goods are to be cleared for home consumption or warehousing .........

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....n case of a customs port (other than inland container depot and air freight station) at which goods are to be cleared for home consumption or warehousing, the authorised person shall file the bill of entry before the end of the day (including holidays) preceding the day on which the vessel carrying the goods arrives at the customs port: Provided that the authorised person shall file the bill of e....

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.... includes train) carrying the goods arrives at the inland container depot or air freight station. (d) In case of a land customs station at which goods are to be cleared for home consumption or warehousing, the authorised person shall file the bill of entry before the end of the day (including holidays) of the arrival of the vehicle (which includes train) carrying the goods at the land customs sta....

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....nd per day for the initial three days of default and at the rate of rupees ten thousand per day for each day of default thereafter: Provided that where the proper officer is satisfied with the reasons of delay, he may waive off the charges referred to in the second proviso to sub-section (3) of section 46 of the Customs Act, 1962 (52 of 1962). (4) The late presentation charges referred to in sub....